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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:

1. 一家服裝公司以每件 8 美元的價格出售襯衫。為了達到收支平衡，公司必須賣出 25,000 件襯衫。實際銷售額總計 S300.000。公司的安全銷售邊際是多少？

A) 275,000 美元
B) 200,000 美元
C) 500,000 美元
D) 100.000 美元

2. 下列哪一項描述了機械式組織結構？

A) 對自我控制的依賴往往較低。
B) 溝通的主要方嚮往往是橫向的。
C) 被指派的任務的定義往往是廣泛且籠統的。
D) 所需的知識類型往往廣泛且專業。

3. 下列哪一項是雙重認證的範例？

A) 使用者的臉部幾何形狀和語音辨識。
B) 使用者的指紋和個人識別碼。
C) 使用者的密碼和單獨的密碼。
D) 使用者的金鑰卡和智慧卡。

4. 下列哪一項實體安全控制措施能夠同時發揮偵測和預防控制的功能？

A) 身份驗證日誌。
B) 視訊監控。
C) 卡鑰匙讀取器。
D) 生物辨識設備

5. 下列哪一項是應用系統內部開發中常見的關鍵系統開發控制的範例？

A) 記錄業務使用者的要求，並監控他們的成就
B) 維護一筆記錄來追蹤資料從輸入到輸出到儲存的過程。
C) 邏輯存取控制監視應用程式使用情況並產生審核追蹤。
D) 開發過程旨在預防、偵測和修正可能發生的錯誤。

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